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"Have we seen any information campaign for small business saying listen, if you want to make an investment you'd better make it now because your tax write-off ends on 1 January? No," he told reporters in Sydney on Tuesday.

"I don't think they're very proud of this change."

Dropping the level of the instant asset write-off was part of the coalition's election commitments.

Information on the Australian Taxation Office's website, dated December 18, says the change is "expected to come into effect" on January 1.

Business representatives - the Australian Chamber of Commerce and Industry and the Australian Industry Group - have told the government that they'd like to see the asset write-off funded in the next federal budget.